Close

Cambodia: Capital Gains Tax – Prakas 346 on Capital Gains

Introduction On 1 April 2020, The Ministry of Economy and Finance (MEF) has issued Prakas No.346 on Capital Gains Tax which applies to all capital gains. This Prakas outlines [defines] capital gains tax, provides guidance for calculating capital gains, and even discusses the penalty for failure to pay. Prakas 346 was to take effect from…

Law Library

Taxation and other requirements for doing business in Cambodia can often seem like impenetrable mysteries. The fact that you have to deal with several different ministries and organisations (General Department of Taxation, Ministry of Economy and Finance, NBC, etc.) only serves to make things harder to understand sometimes. Knowing what laws and regulations apply to…